Supplementary Provisions, Article 3Transitional Measures Concerning the Special Provision on Depreciation Allowance of Obsolete Depreciable Assets
第三条（陳腐化した減価償却資産の償却費の特例に関する経過措置）
In applying the provisions of Article 133-2, paragraph (1) (Special Provision on Depreciation Allowance of Obsolete Depreciable Assets) of the New Order to an individual to whom the provisions of Article 18, paragraph (7), (9), (11), (12) or (16) (Transitional Measures Concerning Depreciation of Individuals) of the Supplementary Provisions of the Act Partially Amending the Income Tax Act, etc. (Act No. 21 of 2005; referred to as the "Amending Act" in the following Article) apply, in Article 133-2, paragraph (1) of the New Order, ")又は" (or) is deemed to be replaced with ")若しくは" (or, joining a smaller group of alternatives), and the phrase ") provisions" is deemed to be replaced with ") or the provisions of Article 13-2 (limited to the portion pertaining to paragraph (1), item (i)), Article 13-3 (limited to the portion pertaining to paragraph (1), item (ii)), Article 14, paragraph (1), Article 14-2 (limited to the portion pertaining to paragraph (2), item (ii)) or Article 15 (Special Depreciation, etc. of Machinery, etc. of Members of Specified Associations, etc. Implementing a Management Base Strengthening Plan) of the Act on Special Measures Concerning Taxation as it remains in force pursuant to the provisions of Article 18, paragraph (7), (9), (11), (12) or (16) (Transitional Measures Concerning Depreciation of Individuals) of the Supplementary Provisions of the Act Partially Amending the Income Tax Act, etc. (Act No. 21 of 2005), prior to amendment by the provisions of Article 5 (Partial Amendment of the Act on Special Measures Concerning Taxation) of that Act".
所得税法等の一部を改正する法律（平成十七年法律第二十一号。次条において「改正法」という。）附則第十八条第七項、第九項、第十一項、第十二項又は第十六項（個人の減価償却に関する経過措置）の規定の適用を受ける個人に係る新令第百三十三条の二第一項（陳腐化した減価償却資産の償却費の特例）の規定の適用については、同項中「）又は」とあるのは「）若しくは」と、「）の規定」とあるのは「）又は所得税法等の一部を改正する法律（平成十七年法律第二十一号）附則第十八条第七項、第九項、第十一項、第十二項若しくは第十六項（個人の減価償却に関する経過措置）の規定によりなおその効力を有するものとされる同法第五条（租税特別措置法の一部改正）の規定による改正前の租税特別措置法第十三条の二（第一項第一号に係る部分に限る。）、第十三条の三（第一項第二号に係る部分に限る。）、第十四条第一項、第十四条の二（第二項第二号に係る部分に限る。）若しくは第十五条（経営基盤強化計画を実施する特定組合等の構成員等の機械等の割増償却等）の規定」とする。
New Ordermachine translation
「新令」
This Cabinet Order as amended by Cabinet Order No. 98 of 2005.
Short name set inSupplementary Provisions, Article 2, paragraph (1)
Amending Actmachine translation
「改正法」
In the supplementary provisions (附則) of Cabinet Order No. 98 of 2005, short name for the 2005 Act partially amending the Income Tax Act and other laws (Act No. 21 of 2005), as used in Articles 3 and 4 of those provisions.
Short name set inSupplementary Provisions, Article 3, paragraph (1)· applies only in this provision and in Supplementary Provisions, Article 4